Dados B3 › Restatements
Has COMPANHIA DE GÁS DE SÃO PAULO - COMGÁS (CGAS5) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2015, 2021, 2022 came back with different figures in the following year's annual filing — 22 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 393.6 m | R$ 347.3 m | 11.8% | DFP 2011 · 17/02/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 653.2 m | R$ 525.8 m | 19.5% | DFP 2012 · 07/05/2013 |
| 2012 | financial investments (BPA 1.01.02) | R$ 147.4 m | R$ 0 k | 100.0% | DFP 2013 · 25/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 22.4 m | R$ 169.7 m | 86.8% | DFP 2013 · 25/02/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 366.7 m | R$ 320.5 m | 12.6% | DFP 2013 · 25/02/2014 |
| 2012 | equity (BPP 2.03) | R$ 2.26 bn | R$ 2.17 bn | 3.7% | DFP 2013 · 25/02/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 2.26 bn | R$ 2.17 bn | 3.7% | DFP 2013 · 25/02/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 1.25 bn | R$ 1.21 bn | 3.0% | DFP 2013 · 25/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -141.4 m | R$ -143.4 m | 1.4% | DFP 2013 · 25/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 508.1 m | R$ 513.9 m | 1.1% | DFP 2013 · 25/02/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 366.7 m | R$ 370.5 m | 1.0% | DFP 2013 · 25/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 366.7 m | R$ 370.5 m | 1.0% | DFP 2013 · 25/02/2014 |
| 2012 | net profit (DRE 3.11) | R$ 366.7 m | R$ 370.5 m | 1.0% | DFP 2013 · 25/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 671.8 m | R$ 677.5 m | 0.9% | DFP 2013 · 25/02/2014 |
| 2012 | total assets (BPA 1) | R$ 5.97 bn | R$ 6.01 bn | 0.7% | DFP 2013 · 25/02/2014 |
| 2012 | total liabilities (BPP 2) | R$ 5.97 bn | R$ 6.01 bn | 0.7% | DFP 2013 · 25/02/2014 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 1.93 bn | R$ 2.14 bn | 9.6% | DFP 2016 · 15/02/2017 |
| 2021 | gross profit (DRE 3.03) | R$ 3.51 bn | R$ 3.08 bn | 12.3% | DFP 2022 · 16/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -8.20 bn | R$ -8.63 bn | 5.0% | DFP 2022 · 16/02/2023 |
| 2022 | gross profit (DRE 3.03) | R$ 3.45 bn | R$ 3.23 bn | 6.3% | DFP 2023 · 27/03/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 17.41 bn | R$ 17.00 bn | 2.4% | DFP 2023 · 27/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -13.96 bn | R$ -13.77 bn | 1.4% | DFP 2023 · 27/03/2024 |
How it is detected: each year appears twice at the CVM — in its own annual filing and as the comparative in the next one. A difference above 0.5% in a key account is recorded, never corrected silently. Only the aggregation the site publishes (consolidated, or individual when the company does not consolidate) counts. Descriptive, not investment advice.
CGAS5 — company page · all restatements in the base
Numbers on this page are live. Data version 2026-09-24-salto-de-acoes · page generated 2026-09-26 23:57 UTC. If this does not match /saude, you are reading a cached copy.
Sources: CVM (open data, ODbL) and B3 (COTAHIST). Not affiliated with B3 or the CVM. Not investment advice.
Numbers on this page are live. Data version 2026-09-24-salto-de-acoes · page generated 2026-09-26 23:57 UTC. If this does not match /saude, you are reading a cached copy.